If you think about it for a minute you'll realize they are totally different situations.
A service conductor has no overcurrent protection ahead of it. The overcurrent protection, such as it is, is at the service equipment which is downstream of the service conductors. Because of this, the load can never be greater than that overcurrent protection allows. It doesn't matter what you do to add sources on the line side of the overcurrent protection at the service equipment.
Example: 100A normal (load) service disconnect and 100A PV only service disconnect. The service conductors, including any busbars, cannot see more than 100A. The 100A can go in either direction but not at the same time.
By contrast, a load-side panelboard with overcurrent protection ahead of it is allowed to have load breakers within it that exceed that overcurrent protection. If you then add a PV source to the panelboard, it could see more than the amount it's rated for.
Example: 100A panel protected by a 100A breaker on the utility side. 150A of load breakers in the panelboard, plus a 20A PV breaker. The loads could theoretically draw 120A of power on the busbar that is only 100A. This is why the PV breaker is required to be at the opposite end, because that way there is no point on the busbar that would actually see 120A. The 120% rule is pretty conservative because panelboard heating from multiple sources hasn't been studied.